Consolidated Statements of Income (Unaudited) - USD ($)	3 Months Ended
Mar. 31, 2021	Mar. 31, 2020
Revenue	$ 3,402,983	$ 4,119,981
Selling, general, and administrative expenses	3,841,772	3,253,372
Depreciation and amortization	332,841	31,814
Income (loss) from operations	(771,630)	834,795
Other miscellaneous income	3,915,980	250,709
Interest and other financing expense	(4,600)	(11,289)
Net income before income taxes	3,139,750	1,074,215
Provision for income taxes	(602,294)	199,037
Net income	$ 3,742,044	$ 875,178
Earnings per share
Basic	$ .28	$ 0.06
Diluted	$ .27	$ 0.06
Weighted average shares outstanding
Basic	13,602,764	13,533,247
Diluted	13,799,203	13,535,000
Franchise Royalties
Revenue	$ 3,259,036	$ 3,705,242
Service Revenue
Revenue	$ 143,947	$ 414,739

The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 28
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3602-108585